A public accounting sole practitioner has reached a breaking point. All of his clients use the calendar year to report income. Many of the clients are S corporations and partnerships. His workload the first four months of the year is so heavy that it is putting the quality of his work at risk. He is considering asking some of his S corporations and partnerships to switch to a fiscal year ending September 30. The accountant believes that he can convince the shareholders and partners to make the change. Although the shareholders and partners would be subject to the required tax payments rules, the accountant will sell the plan by promising better service. Evaluate the plan proposed by the accountant and justify your answer.